Nebraska Revised Statute 72-225

If the land to be taken is held under lease contract, the board of appraisers also shall make a finding as to the interest of the owner in such lease contract, if any, and such value shall be separately assessed.

Annotations

Value of interests of state and lessee are required to be separately assessed, and the sum of the value of the separate interests may be more than the value of the land as an unencumbered whole. State v. Platte Valley P. P. & I. Dist., 147 Neb. 289, 23 N.W.2d 300 (1946).